| | SLO | ENG | Cookies and privacy

Bigger font | Smaller font
First page > Show document

Show document Help

Title:Uporaba računovodskih informacij pri sprejemanju poslovnih odločitev na vseh odločevalnih ravneh v slovenskih podjetjih
Authors:ID Zahrastnik, Nastja (Author)
ID Lutar Skerbinjek, Andreja (Mentor) More about this mentor... New window
Files:.pdf MAG_Zahrastnik_Nastja_2018.pdf (1,42 MB)
MD5: A459D6EAD184D5CA12E01A0A073AB04A
PID: 20.500.12556/dkum/9385c926-e57c-4e67-8e6f-41ec7792cbd5
 
Language:Slovenian
Work type:Master's thesis/paper
Typology:2.09 - Master's Thesis
Organization:EPF - Faculty of Business and Economics
Abstract:Osrednja tema naloge je uporaba računovodskih informacij pri sprejemanju poslovnih odločitev. Empirična raziskava vsebuje odgovore na temo pogostosti in načina uporabe računovodskih informacij na vseh odločevalnih ravneh v slovenskih podjetjih. V teoretičnem delu predstavljamo delo, ki ga opravljajo računovodje v sodelovanju z najpogostejšimi oddelki v podjetjih, ter odločitve, ki jih ti oddelki pri vsakodnevnem poslovanju sprejemajo. V nalogi prikazujemo splošne značilnosti računovodskih informacij. Računovodske informacije so lahko namenjene notranjim ali zunanjim uporabnikom, naloga prikazuje razlike med informacijami za posamezne uporabnike. V nalogi so predstavljeni različni načini pridobivanja informacij, skupaj z informacijskimi sistemi in poročili, ki se pripravljajo v podjetjih. Prikazujemo tudi vlogo računovodij pri postavljanju ciljev. V sklopu poslovnega odločanja predstavljamo ravni poslovodstva in odločanje na posamezni ravni, proces odločanja, vrste poslovnih odločitev in pomen poslovnega odločanja. Teoretični del zaključujemo s povezavo računovodskih informacij in poslovnih odločitev. V sklopu tega predstavljamo pomembnost uporabe računovodskih informacij pri poslovnem odločanju in pomen vloge računovodij, obenem pa tudi najpogostejše računovodske kazalnike, ki se uporabljajo za poslovno odločanje. V empiričnem delu raziskave smo s pomočjo anketnega vprašalnika raziskali, kako pogosto se računovodske informacije uporabljajo za poslovno odločanje in katere računovodske informacije se uporabljajo najpogosteje. Izvedena anketa je pokazala, da 39 % slovenskih podjetji uporablja računovodske informacije za poslovno odločanje enkrat mesečno. Najpogosteje se uporabljajo računovodske informacije za pripravo poslovnih načrtov in analizo doseženih rezultatov. Za odločanje se računovodske informacije uporabljajo v obliki finančnih poročil in z namenom primerjave poslovanja s preteklim obdobjem. Izvedena analiza prikazuje, da ni razlike med pogostostjo uporabe računovodskih informacij in poslovnim izidom, ki ga je imelo podjetje. Prav tako ni razlik med pogostostjo uporabe računovodskih informacij in tem, ali ima podjetje notranje oziroma zunanje računovodstvo. Vendar pa analiza prikazuje, da obstajajo razlike med uporabo računovodskih informacij in velikostjo podjetja. Anketiranci so navedli, da najtežji del v procesu odločanja predstavlja izvedba izbrane rešitve za problem, priložnost ali potrebo. S tem smo tri zastavljene hipoteze zavrnili in eno potrdili.
Keywords:računovodske informacije, poslovno odločanje, računovodska poročila, proces odločanja, uporabniki informacij, finančni kazalniki
Place of publishing:Maribor
Publisher:[N. Zahrastnik]
Year of publishing:2018
PID:20.500.12556/DKUM-71039 New window
UDC:657.3
COBISS.SI-ID:13105436 New window
NUK URN:URN:SI:UM:DK:LWCTX44O
Publication date in DKUM:11.10.2018
Views:1816
Downloads:298
Metadata:XML DC-XML DC-RDF
Categories:EPF
:
Copy citation
  
Average score:(0 votes)
Your score:Voting is allowed only for logged in users.
Share:Bookmark and Share



Hover the mouse pointer over a document title to show the abstract or click on the title to get all document metadata.

Licences

License:CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International
Link:http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:03.07.2018

Secondary language

Language:English
Title:The use of Accounting Information in a Business Decision making process at all management levels in Slovenian Companies
Abstract:The central topic of this thesis is the use of accounting information in business decisions. The empirical research includes answers to the questions of frequency and method of use of accounting information in Slovenian companies at all decision-making levels. In the theoretical part, we describe the tasks performed by accountants together with the most common departments in companies and the decisions that these departments take in their daily operations. Further, we list general characteristics of accounting information. Since accounting information may be intended for internal or external users, we explain the difference between information for each type of user. Moreover, we describe different ways of obtaining information, including information systems and reports that are compiled in companies. We also show what role accountants play in setting goals. In the context of business decision-making, we describe the levels of management and the decision-making at a particular level, the process of decision-making, the types of business decisions and the importance of business decision-making. The theoretical part ends by connecting accounting information with business decisions. Here, we show the importance of using accounting information in business decision-making and the importance of accountants’ role. Additionally, we describe the most common accounting indicators that are employed in business decision-making. In the empirical part of the research, we handed out a questionnaire to explore how often accounting information is used for business decision-making and what kind of accounting information is used most often. Our survey showed that 39% of Slovenian companies use accounting information in business decision-making once a month. The accounting information is most often employed to prepare business plans and analyse the achieved results. The accounting information is used for decision-making in the form of financial reports and for the purpose of comparing business results with past periods. The analysis shows that there is no difference between the frequency of use of accounting information and the business results of the company. Also, there is no difference between the frequency of use of accounting information and the fact that the company employs either internal or external accountants. However, the analysis shows that there are differences between the use of accounting information and the size of the company. The respondents stated that the most difficult part in the decision-making process is the implementation of the solution chosen for their problem, opportunity or need. With this, we rejected three proposed hypotheses and confirmed one.
Keywords:accounting information, business decision-making, accounting reports, decision-making process, information users, financial indicators


Comments

Leave comment

You must log in to leave a comment.

Comments (0)
0 - 0 / 0
 
There are no comments!

Back
Logos of partners University of Maribor University of Ljubljana University of Primorska University of Nova Gorica